This form documents certain sales or other dispositions of rifles for law enforcement purposes. The information is used to determine if the buyer (transferee) is involved in a unlawful activity, or is a person prohibited by law from obtaining firearms.

Federal Firearms Licensee’s (FFLs) who engage in Importing, Manufacturing or Dealing in NFA firearms are required to file this form and pay the special occupational tax. The tax is a annual tax that begins on July 1st and ends June 30th.